Cenvat credit- construction service - eligibilty

if the assesee is not availing composition ( paying full rate of service tax), then only he is egilible for input credit, 

if he is availing composition scheme then input credit is not available,

Dear Sir, We are not Service Provider sir,

we are the Service receivers,  can we claim Cenvat Benefit on that Service?

As per defnition of input service as it stands w.e.f.01-04-2011, construction service may not qualify for cenvat credit as it relates to setting up.

Its not eligible for Cenvat Credit..

Originally posted by : sathya
	Dear Sir, We are not Service Provider sir, we are the Service receivers,  can we claim Cenvat Benefit on that Service?

Buildings neither qualify for "capital goods" nor "input service" as per CCR 2004, hence the input credit inadmissible. 

Dear,

After Budget changes, w.e.f. 01.04.2011, serviec receipent under industrial/commercial  construction serviec, no service tax is allowed but if above service is used for renovation, modification, addition purpose, serviec tax credit is allowed.

Regards

Ajay Garg

The credit of construction service is available only for modernisation, expansion, reapir etc. fpor the service reciver as per the amended rules of 2011.